20.500.12556/DKUM-60076 Postopek obdavčitve dohodkov v skladu z mednarodnimi pogodbami Method income taxation in accordance with international treaties Od začetka samostojnosti je Republika Slovenija prevzela veliko mednarodnih sporazumov, ki so bili sklenjeni s SFRJ, nekaj jih je sklenila sama in predpostavlja se, da jih bo sklenila še veliko več. Trenutno ima Slovenija sklenjenih 57 mednarodnih sporazumov, z uporabo katerih odpravlja dvojno obdavčitev, razreši številne davčne probleme, preprečuje možnost davčnih utaj ter omogoča lažjo menjavo na trgu. Kljub temu, da je področje mednarodnega obdavčenja že nekaj časa v veljavi je še veliko nejasnosti in neznanja. Veliko je neenakosti med državami članicami glede posameznih členov konvencij, kar pomeni, da so zavezanci – nerezidenti v državi vira postavljeni v neenak davčni položaj (npr. profesorji, raziskovalci, študentje,..), posledično pa so lahko zaradi neenotnega davčnega sistema tudi finančno oškodovani. Davčna zakonodaja, ki ureja postopek obdavčitve dohodkov v skladu z mednarodnimi pogodbami se od vsega začetka ni veliko spremenila. Dvojno obdavčenje ima v današnjem času vedno večji pomen, saj vpliva na prost pretok blaga, kapitala, storitev, delovne sile in prosto ustanavljanje gospodarskih družb. V magistrski nalogi sem se osredotočila predvsem na postopke obdavčitev dividend, obresti in plačil uporabe premoženjskih pravic, kjer pride do obdavčitve, kakor tudi na postopke med povezanimi družbami iz različnih držav članic EU, kjer se s pomočjo Direktiv implementiranih v nacionalno zakonodajo, omogoča odprava morebitne dvojne obdavčitve. Implementirane Direktive so tudi edina skupna točka držav članic pomembnih pri obdavčitvi dohodkov pravnih oseb. Cilj magistrskega dela je bil tudi prikazati razlike med postopki obdavčitve posameznih vrst dohodkov na Hrvaškem in v Avstriji. Since the beginning of independence, Slovenia has taken over many of the international agreements that have been concluded with Yugoslavia. Some of these have been concluded by it self and it is assumed that many more will be concluded in the future. So far, Slovenia has signed 57 international agreements, the use of which eliminates double taxation, resolves a number of tax problems, prevents the possibility of tax evasion and facilitates exchange on the market. There is much confusion and ignorance in the area of international taxation despite the fact that it has been in force for some time now. There are many inequalities between member states in terms of individual articles of the conventions, which means that taxpayers, non-residents in the source country, are placed in an unequal tax position (e.g. teachers, researchers, students ...). Consequently, due to a non-uniform tax system, they may be financially harmed. Tax legislation, which regulates the procedure for income taxation in accordance with international agreements, has not changed very much from the beginning. Nowadays, double taxation is growing in importance, because it affects the free movement of goods, capital, services, workforce and the free establishment of companies. In this master’s thesis I primarily focused on taxation procedures of dividends, interest and payments relating to property rights, which are subject to taxation, as well as on the procedures between associated companies of different EU member states, which by means of directives implemented into national legislation, obviate double taxation. They are the only common point of the member states relevant for corporate taxation. The objective of this thesis was also to display the differences in the taxation of certain types of income in Croatia and Austria. dvojno obdavčenje davčni odtegljaj mednarodne pogodbe znižanje ali oprostitev vračilo davka dividende obresti premoženjske pravice direktive nerezident povezane družbe davčni obračun globa double taxation withholding tax international treaties reduction or exemption tax refund dividend interest property rights directive non-resident related companies tax calculation fine true true false [L. Pirc] Slovenski jezik Angleški jezik Magistrsko delo 2016-06-08 08:12:18 2016-09-16 15:29:35 2022-06-22 03:05:53 2019-07-11 11:34:57 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5178155 URN:SI:UM:DK:VJXY2CXL MAG_Pirc_Lidija_2016.pdf MAG_Pirc_Lidija_2016.pdf 1 CFB028CC8804782D17F12B9075425BB6 5583395d4e4f8c6baed4f58d932396f695627a224cc6c2b781ea7cadc346cb12 7158542e-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=104173 Pravna fakulteta 0 0 0